Jul 292015
For people who know each other well, non-verbal communication may transcend the limits of words. One can choose to be silent, and still be understood. This, however, may not hold true for all occasions. Sometimes, we need to speak up in order to be heard and understood.
This principle resonates in a case dated Feb. 4, 2015 in which the Supreme Court (SC) favored the taxpayer who invoked the defense of prescription, notwithstanding that such defense was never raised in the protest filed before the Bureau of Internal Revenue (BIR) nor on appeal with the Court of Tax Appeals (CTA).